Based on the Commercial Companies Law No. 4/74, and 

The Law (System) of the Unified Industrial Organisation for the Gulf Cooperation Council Countries promulgated by Royal Decree No. 61/2008, and 

The E-transaction Law promulgated by Royal Decree No. 69/2008, and 

The Income Tax Law promulgated by Royal Decree No. 28/2009, and 

The Executive Regulation of the Income Tax Law issued by ministerial decision No. 30/2012, and 

The decision of the Council for Financial Affairs and Energy Resources No 337/4/2018 issued in the fourth meeting in 2018 held on 12 June 2018, and 

For the public interest 

It is hereby decided